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A NEW TAX SYSTEM (AUSTRALIAN BUSINESS NUMBER) ACT 1999

PART 2 - REGISTERING FOR ABN PURPOSES  

Division 4 - Registration  

SECTION 8  ARE YOU ENTITLED TO AN ABN?  

8(1)  

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*You are entitled to have an Australian Business Number (*ABN) if:


(a) you are *carrying on an *enterprise in *Australia; or


(b) in the course or furtherance of carrying on an enterprise, you make *supplies that are *connected with the indirect tax zone.
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8(1A)  

(Repealed by No 2 of 2015)

8(1B)  

(Repealed by No 2 of 2015)

8(1C)  

(Repealed by No 2 of 2015)

Corporations Act companies

8(2)  

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A *Corporations Act company is entitled to have an Australian Business Number (*ABN).

Limited registration entities

8(3)  

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However, a limited registration entity (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999 ) is not entitled to an *ABN.


 



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